Detroit Federation of Musicians Local 5

Nonprofit profile at a glance

EIN
380478790
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Southfield, MI, USA
Phone
2485695400
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$498,603
Expenses
$533,040
Assets
$580,757
Liabilities
$417,155

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • GEORGE TROIA (PRESIDENT)
  • Michael McGowan (VICE PRESIDENT)

Highest reported compensation

  • GEORGE TROIA (PRESIDENT): $84,961 total reported compensation
  • Carl Cafagna (SECRETARY-TREASURER): $80,584 total reported compensation
  • Michael McGowan (VICE PRESIDENT): $12,401 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor union - to unite the musicians of detroit and vicinity, maintenance of minimum prices, enforcement of contracts, advancement of individual and collective interests of musicians

What it reported doing in 2025

Established and maintained minimum prices, enforced properly filed contracts, promoted and stimulated a true fraternal feeling among their membership. Approximately 777 members served during the year.

Operating model

Revenue model
Membership-supported. 99% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 92
  • Accountability: 18
  • Sustainability: 25
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.6%; rating input score 81
  • Program expense ratio: 75.3%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.9%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.72; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 35%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: -5.5% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 80.6% of revenue deployed · 75.3% of spending went to programs
  • Governance: 0 of 8 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $402K in reported program spending
  • Leadership: top reported pay $85K · 8 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.